Performance Audit of VAGO 2013

Report

The Committee tabled its Report on the Appointment of a Person to Conduct the Performance Audit of the Victorian Auditor General and Victorian Auditor General's Office under Section 19 of the Audit Act 1994 was tabled in Parliament on Wednesday 26 June 2013.

A copy of the report can be found pdf here 984.95 Kb .

On 27 November 2013 the final report on the Performance Audit of the Victorian Auditor-General and Victorian Auditor-General's Office was tabled in Parliament. A copy of the report can be found pdfhere1.26 MB.

Requests for Tender

Performance Auditor to conduct an audit of the Victorian Auditor-General and the Victorian Auditor-General’s Office under Section 19 of the Audit Act 1994 (Vic)

The Public Accounts and Estimates Committee seeks expressions of interest from suitably qualified, skilled and experienced persons for the above tender. The opportunity to tender only becomes available every three years under the Audit Act.

The tender involves the conduct of a performance audit of the Victorian Auditor-General and the Victorian Auditor-General’s Office (VAGO). The purpose of the audit is to determine if the Auditor-General and VAGO are achieving their objectives effectively and in doing so, economically and efficiently and in accordance with the Audit Act and relevant auditing standards.

Prospective tenderers should be able to demonstrate as minimum requirements, the following criteria:

  • Must be a member of a leading Australian, Australasian or international organisation in the fields of auditing and/or consulting (with an emphasis on performance evaluation);

  • An appreciation of the role of the Auditor-General as an independent officer of Parliament;

  • Knowledge and experience in the application of large scale performance reviews of organisations, including public sector organisations; and

  • No conflicts of interest are presented in relation to performing this audit work.

The skills and experience requirements for prospective tenderers are detailed in the Request for Tender document, can be found here:

Request for Tender - pdf complete document 681.39 Kb

Request for Tender - docx Part D - Tenderer's Response (to be completed) 136.98 Kb

The closing date for tenders is 2:00pm, Friday 24 May 2013. Further information for lodgement is contained in the Request for Tender.

David Morris MP, Chair
Public Accounts and Estimates Committee
Parliament of Victoria
Melbourne, Australia

Questions and Answers


Clarification Three (20 May 2013)

Q1: With reference to Part B Section 6 (b) what is the time frame over which the Opinion is to be given, is it over the entire 3 year period or some other period to be defined?

A: This is a three year review and it would be expected that a reviewer would cover anything relevant within that three year period. Should there be changes to relevant legislation at any time within the three year period, it would be expected an analysis of those changes and how they might impact on the performance of VAGO would be undertaken.


Clarification Two (17 May 2013)

Q1: List of Items, Schedule of Requirements, Scope of Work, Terms of Reference, Bill of Materials required.

A: All materials are contained in the Request for Tender document available at: http://www.parliament.vic.gov.au/paec/article/2074.

Q2: Soft Copy of the Tender Document through email.

A: As noted above, the necessary document is available on the Committee’s website.

Q3: Names of countries that will be eligible to participate in this tender.

A: As stated in the Tender document, the tender is open to anyone who is a member of a leading Australian, Australasian or international organisation in the fields of auditing and/or consulting (with an emphasis on performance evaluation) and can satisfy the requirements detailed in the Request for Tender documents.

Q4: Information about the Tendering Procedure and Guidelines.

A: All information about tendering procedure and guidelines are in the Request for Tender document on the Committee’s website.

Q5: Estimated Budget for this Purchase.

A: No budgetary information is provided as tenderers need to accurately cost the provision of the service.

Q6: Any Extension of Bidding Deadline?

A: No extension of the deadline is envisaged.

Q7: Any Addendum or Pre Bid meeting Minutes?

A: No correspondence will be entered into and there will be no pre-bid meetings.


Clarification One (16 May 2013)


Q1: How many "stakeholders" outside of VAGO will we be expected to interview?

A: This will depend on a tenderer's proposed methodology and what a tenderer considers necessary in formulating an audit opinion. It is expected that a tenderer will identify key stakeholders relevant to the terms of reference in its planning.

Q2: Are there any locations outside of central Melbourne that we will need to visit?

A: This will depend on the tenderer's proposed methodology. It is not expected that visits outside of Melbourne would be likely and teleconferencing, surveys and other electronic or innovative forms of information gathering are encouraged. The costs and methodologies for interviews, surveys and other information gathering activities should be factored into the tender.

Q3: Will VAGO key management be reasonably available throughout the 4 month time frame - are there any key people away for any lengthy periods?

A: All key management staff will be reasonably available. We assume the new Auditor-General will be also, but cannot guarantee it at this time for obvious reasons. The Manager, People and Culture, will be away from early September until early October.

Q4: Are there any "busy" periods that we should plan to avoid?

A: No.

Q5: What peer reviews have taken place in the last 3 years and are they available to us?

A: All peer reviews will be available as required by the appointed auditor.

Q6: Will we have access to VAGO external auditors - have they carried out any reviews for VAGO in this area?

A: Yes. VAGO external auditors are likely to have carried out a number of reviews which will be relevant to the performance audit. These reviews will be available as required by the nominated auditor. In addition, access to the current Parliament-appointed Financial Auditor can be arranged if required.


Q7: Will we have access to VAGO internal auditors - have they carried out any reviews for VAGO in this area?

A: Response to Q6 above applies to this question also.

Q8: The Audit Act 1994 is not required to be reviewed - what other relevant legislation does directly impact the role of the VAGO that we should consider?

A: The tenderer should determine this as part of its planning/methodological research. The legislation to be reviewed could include, but is not limited to:

  • Financial Management Act 1994
  • The Integrity and Accountability Legislation Amendment Act 2012 (because it amends the Audit Act 1994), and related legislation, the Victorian Inspectorate Act 2011 and the Independent Broad-based Anti-corruption Commission Act 2011
  • Parliamentary Committees Act 2003
  • Public Administration Act 2004
  • Constitution Act 1975

Q9: This is a 3 yearly review, is the focus more on the most recent year or equally across all 3 years? If VAGO has changed relevant activities from 3 years ago & 2 years ago to the current year, are we expected to comment on these changes. We note TOR 1.d.

A: This is a three year review and it would be expected that a reviewer would cover anything relevant within that three year period. Should there be changes to relevant legislation at any time within the three year period, it would be expected an analysis of those changes and how they might impact on the performance of VAGO would be undertaken.


Q10: How many formal presentations will be required - and how many report copies are typically required?

A: Two presentations to the Public Accounts and Estimates Committee are required, the first to present draft findings, and a second with the finished report. The Committee recommends the appointed auditor also makes a formal presentation to the Audit Committee of VAGO. A meeting of the Audit Committee is scheduled for August and the reviewer would be able to attend that meeting. In addition, teleconferencing with VAGO Audit Committee members who are located interstate or overseas may be required from time to time.

There will be two hard copies and one electronic copy of the report required for the PAEC and 160 hard copies to be provided to the Parliament. In addition, six hard copies and an electronic copy should be provided to the Auditor-General.